**Summary:**
This Reserve Bank of India (RBI) circular, reference number RBI/2023-24/136 CO.DGBA.GBD.No.S12343/11.20102023-2024, dated March 13, 2024, addresses all agency banks regarding the cutoff time for uploading GST, ICEGATE, and TIN 2.0 luggage files.
The circular reiterates the existing guidelines outlined in paragraph 10 of the Master Circular on Conduct of Government Business by Agency Banks Payment of Agency Commission dated April 1, 2023, emphasizing that no extensions will be granted for uploading luggage files beyond the stipulated cutoff time of 1800 hours.
Agency banks authorized to collect GST, Custom and Central Excise Duties (ICEGATE), and Direct Taxes under the TIN 2.0 channel must upload their luggage files to RBI's QPXeKuber system daily, excluding Global holidays (January 26, August 15, October 2), all non-working Saturdays, Sundays, and any other day declared a holiday by RBI for Government Transactions. The deadline for these uploads remains 1800 hours, as prescribed by the Principal Chief Controller of Accounts, Central Board of Indirect Taxes & Customs, and the Principal Chief Controller of Accounts, Central Board of Direct Taxes.
All other instructions within the aforementioned Master Circular remain unchanged.
For further information, contact the Department of Government and Bank Accounts, Central Office, Opp. Mumbai Central Railway Station, Byculla, Mumbai 400 008, via telephone at 022-2308 4121, fax at 022-2300 0370/2301 6072/2301 0095, or email at cgmicdgbacorbi.org.in. The circular was issued by Indranil Chakraborty, Chief General Manager.
Key Entities Referenced
Reserve Bank of India: The central bank of India, referred to as RBI, which issued the circular.
GST: Goods and Services Tax, a form of indirect tax in India.
ICEGATE: Indian Customs Electronic Commerce Gateway, a portal for electronic filing of customs documents.
TIN 2.0: Tax Information Network 2.0, a system for direct tax administration.
Agency Banks: Banks authorized to collect government taxes and duties on behalf of the government.
Mumbai, Maharashtra: City in Maharashtra where the Central Office of the Department of Government and Bank Accounts of RBI is located.
QPXeKuber: RBI's system used by agency banks to upload luggage files containing tax and duty collection data.
Master Circular on Conduct of Government Business by Agency Banks Payment of Agency Commission dated April 1, 2023: A key policy document that outlines the rules and procedures for agency banks handling government business.
भारतीय �रज़व� ब�क
RESERVE BANK OF INDIA
_______________________________ _____________________________
www.rbi.org.in
RBI/2023-24/136
CO.DGBA.GBD.No.S1234/31-12-010/2023-2024 March 13, 2024
All Agency banks
Madam / Dear Sir,
Cut-off time for uploading of GST, ICEGATE and TIN 2.0 luggage files
Please refer to para 10 on ‘Reporting of transactions by agency banks to RBI’ of ‘Master
Circular on Conduct of Government Business by Agency Banks - Payment of Agency
Commission’ dated April 1, 2023.
2. It has been noticed that several agency banks have been requesting RBI for extension of
time for uploading of luggage files pertaining to GST, ICEGATE and TIN 2.0 receipts beyond
the cut-off time of 1800 hours prescribed by O/o Principal Chief Controller of Accounts, Central
Board of Indirect Taxes & Customs and O/o Principal Chief Controller of Accounts, Central
Board of Direct Taxes. In this regard, it is advised that no extension will be granted by RBI
beyond the cut-off time for submission of luggage files as per extant guidelines issued in this
regard. Accordingly, the modified paragraph 10 will read as follows:
“10. Reporting of transactions by agency banks to RBI: After the operationalisation of
NEFT 24X7 and RTGS 24X7, agency banks authorised to collect Goods and Service Tax
(GST), Custom and Central Excise Duties (ICEGATE) and Direct Taxes under TIN 2.0 channel
shall upload their luggage files in RBI’s QPX/e-Kuber on all days except the Global holidays,
which are January 26, August 15, October 2, all non-working Saturdays, all Sundays and any
other day declared holiday by RBI for Government Transactions due to exigencies. It is to be
ensured that these luggage files are uploaded in RBI’s QPX/e-Kuber on or before 1800 hours
prescribed by O/o Principal Chief Controller of Accounts, Central Board of Indirect Taxes &
Customs and O/o Principal Chief Controller of Accounts, Central Board of Direct Taxes. No
extension in cut-off time will be allowed to agency banks by RBI beyond 1800 hours for
uploading of these luggage files in QPX/e-Kuber”.
सरकारी और बक� लखे ा िवभाग, केन्�ीय कायार्लय, मबुं ई स�� ल रेल्व ेस्टेशन के सामने, भायखला, मबुं ई -400 008
Department of Government and Bank Accounts, Central Office, Opp. Mumbai Central Railway Station, Byculla, Mumbai - 400 008
Telephone: (022) 2308 4121, Fax No. (022) 2300 0370/2301 6072/2301 0095, e-mail: cgmicdgbaco@rbi.org.in
िहन्दी आसान ह,ै इसका �योग बढ़ाइए ।3. All other instructions of the said Master Circular remain unchanged.
Yours faithfully
(Indranil Chakraborty)
Chief General Manager
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